CLA-2-20:OT:RR:NC:N2:228
Mr. Rodrigo Cassarino
Super Fruits America, LLC
4001 Kennett Pike
Suite 302
Wilmington, DE 19807
RE: The tariff classification of a frozen food preparation from Brazil
Dear Mr. Cassarino:
In your letter dated September 12, 2022, you requested a tariff classification ruling.
An ingredients breakdown, a description of the manufacturing process, a manufacturing flowchart, and a sample of the product accompanied your inquiry. The sample was examined and discarded.
The subject merchandise is described as a Ready-to-Eat Bowl (RTE) comprised of an acai sorbet, a granola topping and a single-use spoon. The RTE will be imported frozen, in 6.7 oz. square plastic containers which are divided by two independent sub-containers and packaged together. The larger container encompasses a 6 oz. container of acai sorbet that is sealed with a foil. The smaller 0.7 oz. container along with the single-use spoon is packed on top of the sealed sorbet container and is comprised of a granola topping that is also sealed with a foil.
The acai sorbet container will comprise 90 percent of the products ingredients by weight, while the granola container will make up the remaining 10 percent of the products weight. The acai sorbet is said to contain organic acai puree, organic sugar, organic water, organic blue agave syrup, organic sodium alginate, organic guarana, organic guarana natural flavor, and citric acid. The granola is said to contain organic oats, organic brown sugar, organic coconut oil, organic honey, and organic cashew nuts.
The acai puree is said to be prepared from acai fruit that is blanched, softened, and processed to separate the flesh from the seed, subsequent to freezing for storage and further processing into a variety of sorbet products. The preparation of the RTE acai container includes mixing all the ingredients, pasteurization and freezing prior to filling the container.
In your request, you proposed that the product may be classified under subheading 2008.97.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included… other, including mixtures other than those of subheading 2008.19…mixtures…in airtight containers and not containing apricots, citrus fruits, peaches or pears…other, or 2105.00.5000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa…other:…other. Based on the products ingredient compositions, they will be classified elsewhere.
For Tariff classification purposes, the RTE is considered a good put up in sets for retail sale. In accordance with General Rule of Interpretation (GRI) 3(b) the RTE will be classified as the component which gives them their essential character – the acai sorbet.
The applicable subheading for the RTE will be 2008.99.9190, HTSUS, which provides for fruits, nuts, and other edible parts of plants, otherwise prepared or preserved . . . other . . . other. The general rate of duty will be 6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division